SIREN : 912549680
L'ETAL DES CHEFS is a French company founded 4 years ago, specialized in the sector Commerce d'alimentation générale. Based in AUBAGNE (13400), this company of category PME shows in 2023 a revenue of 596 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 |
|---|---|---|
| Revenue | 595 800 € | 278 840 € |
| Net income | 42 446 € | -7 078 € |
| EBITDA | 56 533 € | -6 344 € |
| Net margin | 7.1% | -2.5% |
In 2023, L'ETAL DES CHEFS achieves revenue of 596 k€. Vs 2022, growth of +114% (279 k€ -> 596 k€). After deducting consumption (341 k€), gross margin stands at 255 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 9.5% of revenue. Positive scissor effect: EBITDA margin improves by +11.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.
595 800 €
255 180 €
56 533 €
50 846 €
42 446 €
9.5%
The debt ratio (= Financial debt / Equity x 100) stands at 343%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
342.667%
41.919%
8.414%
2.486
80.6%
In 2023, the debt ratio of L'ETAL DES CHEFS (342.67) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of L'ETAL DES CHEFS (41.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of L'ETAL DES CHEFS (2.49) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 59.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.8x. Financial charges are adequately covered by operations.
59.98
3.819
In 2023, the liquidity ratio of L'ETAL DES CHEFS (59.98) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of L'ETAL DES CHEFS (3.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-73 days): operations structurally generate cash.
-121 031 €
0 j
34 j
5 j
-73 j
Based on 357 transactions of similar company sales in 2023, the value of L'ETAL DES CHEFS is estimated at 283 214 € (range 158 557€ - 541 986€). With an EBITDA of 56 533€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
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This estimate is based on the analysis of 357 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L'ETAL DES CHEFS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of L'ETAL DES CHEFS in 2023 is 596 k€.
Yes, L'ETAL DES CHEFS generated a net profit of 42 k€ in 2023.
The headquarters of L'ETAL DES CHEFS is located in AUBAGNE (13400), in the department Bouches-du-Rhone.
The tax return of L'ETAL DES CHEFS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
L'ETAL DES CHEFS operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.